The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the

The article is final after making all the modifications. 2,259 / 5,000 يهدف البحث إلى قياس وتحليل الفجوة بين الواقع الفعلي لبنود التخطيط والدعم وفق المواصفة (IATF16949:2016) في مصنع البطاريات أحد مصانع الشركة العامة لصناعة وتجهيز السيارات، وكذلك التعرف على نقاط القوة والضعف لبنود التخطيط والدعم وفق المواصفة محل البحث. ينطلق البحث من حاجة الشركة العامة لصناعة وتجهيز السيارات إلى إتباع المعايير العالمية في صناعة السيارات والمنتجات المرتبطة بها،

          يهدف البحث لمحاولة دراسة واقع ادارة الوقت لدى عينه من  رؤوساء الأقسام العلمية في كليات ومعاهد هيئة التعليم التقني اذ بلغ حجم العينة (47% )  فرداً  تم احتيارهم عشوائياً من (15) كلية ومعهد موزعة في (69 من محافظات القطر  وبلغ حجم عينة البحث (17%) من عدد رؤوساء الاقسام العلمية في الهيئة ،  ولغرض جمع البيانات تم  أعداد استمارة استبيان تمت صياغتها بشكل يؤمن توثيق الوقت الفعل

Gompharena globosa L., Irisene herbistii Hook. ex Lindl. The results of this study showed that the anatomical characters of the stems epidermis and the indumentum covering different parts of the plant have an important anatomical characters such as the cell wall shape of ordinary epidermal cells also the shape and type of stomata, their presence in some taxa and abscent in others. The hairs also differentiated by their shapes and them types, either they glandular or eglandular also they are different in distribution between the different taxa or in the some taxon.

The banking performance and deposits attraction are considered to be of great importance in banks management, also the banking  performance is one of the indications that measure the ability of satisfying and full fill the banks  goals and the range of approach and move away from those goals, Also there are some important factors that affects on deposits, such as financial performance ,The aim of the research is to measure and analyses the banking performance and showing its effective impact and its relation in attracting deposits.

For the satisfaction of the research goals a smple was selected from the Iraqi banks which represented in five private banks were their data been analyzed between the periods 2009 to 2013 ,th

This research work dealt with the problem of layout the production line of engine of fan roof at the General Company for Electrical Industries (GCEI). It was observed that the assembly line of engine was unstable and subject to severe fluctuations. In addition the execution of tasks at some stations was observed to be very fast while at other stations was slow. This phenomenon resulted into bottlenecks between workstations, idle time, and work in process. The system design was used to assign tasks to work stations according to different heuristics (Ranked Positional weight techniques, longest Task Time, Most following tasks, Shortest tasks time, Least number of following task).

The study revealed that th

Crime has become a phenomenon associated with human socialization.  Wherever human groups are found, a crime, which differs from one society to another, is found. It is one of the most dangerous social issues that undermines the solidarity of a given society. This is because it establishes a takeoff from community's norms, values, customs and traditions, and thus turns into a danger to the lives of people, groups and society that threatens its strength and security. The paper focuses on the crimes that violate the social law, like child rape, incest and electronic extortion, which are increasing in size, increasing as a result their repercussions on the human society. The study seeks several objectives, including: examining the natu

اتجهت دول العالم الى تسخير جميع الإمكانيات والخبرات والعلوم من اجل الوصول الى مستويات متقدمة في الرياضات المختلفة ويهدف التدريب الرياضي إلى إعداد اللاعبين إعدادا جيدا تكمن مشكلة البحث من خلال خبرة الباحثتان الميدانية ومتابعة تدريبات لاعبي المدرسة التخصصية كرة اليد فقد لوحظ هناك ضعف واضح في الأداء المهاري ولابد من تطوير أوجه الضعف لتحقيق مستوى انجاز افضل . ويهدف البحث اعداد تمرينات خاصة بأستخدام جهاز ا